Delay in filing of an appeal occurred due to search of relevant document condoned: Madras HC

Tvl.PGN Traders Vs Assistant Commissioner (ST)(FAC) (Madras High Court) Madras High Court condoned the delay in filing of an appeal before concerned authority as delay occurred in searching relevant documents to disprove the allegation of business transaction undertaken with a non-existent entity. Facts- It is alleged by the respondent that the petitioner was engaged in business transaction with a non-existing entity, viz., M/s.R.R.Traders. However, since the petitioner was in the search of the relevant documents to establish his case to prove the existence of the entity, he was not in a posit...